Summit Securities Limited — quarter and year ended 31 March 2026 (audited)
| Sr. No. | Particulars | Quarter Ended 31st March 2026 Audited (Refer Note 5) | Quarter Ended 31st December 2025 Unaudited | Quarter Ended 31st March 2025 Audited (Refer Note 5) | Year Ended 31st March 2026 Audited | Year Ended 31st March 2025 Audited |
|---|---|---|---|---|---|---|
| I | Revenue from operations | |||||
| Interest income | 38.47 | 46.17 | 45.87 | 164.46 | 139.16 | |
| Dividend income | 600.90 | 0.64 | 501.32 | 5,219.23 | 3,695.33 | |
| Net gain on fair value changes | – | 787.33 | – | 91.54 | 784.64 | |
| Total Revenue from operations | 639.37 | 834.14 | 547.19 | 5,475.23 | 4,619.13 | |
| II | Other income | 0.04 | 0.05 | 0.01 | 1.46 | 0.32 |
| Total Income | 639.41 | 834.19 | 547.20 | 5,476.69 | 4,619.45 | |
| III | Expenses | |||||
| Net loss on fair value changes | 1,854.87 | – | 605.73 | – | – | |
| Employee benefits expenses | 35.21 | 58.06 | 43.34 | 164.63 | 141.75 | |
| Depreciation | 0.42 | 0.42 | 0.42 | 1.39 | 1.69 | |
| Other expenses | 28.58 | 29.36 | 30.70 | 121.73 | 135.56 | |
| Total Expenses | 1,919.08 | 87.84 | 680.19 | 287.75 | 279.00 | |
| IV | Profit/(loss) before tax | (1,279.67) | 746.35 | (132.99) | 5,188.94 | 4,340.45 |
| V | Tax expense | |||||
| Current tax | 154.00 | 2.00 | (24.00) | 1,311.00 | 761.00 | |
| Deferred tax | (219.03) | 89.37 | 70.85 | (115.84) | 500.35 | |
| Tax adjustments in respect of earlier years | (3.10) | – | – | (12.75) | 8.97 | |
| Total Tax expense | (68.13) | 91.37 | 46.85 | 1,182.41 | 1,270.32 | |
| VI | Profit/(loss) for the period/year | (1,211.54) | 654.98 | (179.84) | 4,006.53 | 3,070.13 |
| VII | Other Comprehensive Income (OCI) | |||||
| – Items that will not be reclassified to profit or loss | ||||||
| – Remeasurement of defined benefit plans | (3.30) | – | (1.23) | (3.30) | (1.23) | |
| – Fair valuation of Equity instruments through OCI | (1,15,754.67) | (47,692.20) | (1,33,806.74) | (1,16,925.12) | 53,785.14 | |
| – Income tax relating to above items | 16,552.91 | 6,819.99 | 55,935.59 | 17,818.73 | (18,226.66) | |
| – Items that will be reclassified to profit or loss | – | – | – | – | – | |
| Total Other Comprehensive Income | (99,205.06) | (40,872.21) | (77,872.38) | (99,109.69) | 35,557.25 | |
| VIII | Total Comprehensive Income for the period/year | (1,00,416.60) | (40,217.23) | (78,052.22) | (95,103.16) | 38,627.38 |
| IX | Paid-up Equity Share Capital (Face Value of ₹ 10 each) | 1,090.18 | 1,090.18 | 1,090.18 | 1,090.18 | 1,090.18 |
| X | Other Equity | – | – | – | 3,32,325.16 | 4,27,428.31 |
| XI | Earnings per Equity share (₹) (not annualised): | |||||
| (1) Basic (₹) | (11.11) | 6.01 | (1.65) | 36.75 | 28.16 | |
| (2) Diluted (₹) | (11.11) | 6.01 | (1.65) | 36.75 | 28.16 |
| Particulars | As at 31st March 2026 (Audited) | As at 31st March 2025 (Audited) |
|---|---|---|
| ASSETS | ||
| Financial Assets | ||
| Cash and cash equivalents | 31.82 | 172.20 |
| Investments | 3,77,630.54 | 4,89,355.83 |
| Other financial assets | 64.09 | 1,226.41 |
| Total Financial Assets | 3,77,726.45 | 4,90,754.44 |
| Non-financial Assets | ||
| Property, plant and equipment | 1.48 | 1.24 |
| Other non-financial assets | 39.38 | 39.52 |
| Total Non-financial Assets | 40.86 | 40.76 |
| Total Assets | 3,77,767.31 | 4,90,795.20 |
| LIABILITIES AND EQUITY | ||
| LIABILITIES | ||
| Financial Liabilities | ||
| Other financial liabilities | 27.01 | 44.34 |
| Total Financial Liabilities | 27.01 | 44.34 |
| Non-Financial Liabilities | ||
| Current tax liabilities (net) | 5.00 | 8.51 |
| Provisions | 72.37 | 44.40 |
| Deferred tax liabilities (net) | 43,971.58 | 61,906.15 |
| Other non-financial liabilities | 276.01 | 273.31 |
| Total Non-Financial Liabilities | 44,324.96 | 62,232.37 |
| Equity | ||
| Equity share capital | 1,090.18 | 1,090.18 |
| Other equity | 3,32,325.16 | 4,27,428.31 |
| Total Equity | 3,33,415.34 | 4,28,518.49 |
| Total Liabilities and Equity | 3,77,767.31 | 4,90,795.20 |
| Particulars | Year ended 31st March 2026 (Audited) | Year ended 31st March 2025 (Audited) |
|---|---|---|
| A. Cash flows from operating activities | ||
| Profit before tax | 5,188.94 | 4,340.45 |
| Adjustment for: | ||
| – Net (gain)/loss on fair value changes | (91.54) | (784.64) |
| – Profit on Sale of Property, plant and equipment | (0.03) | – |
| – Depreciation | 1.39 | 1.69 |
| Operating profit before working capital changes | 5,098.76 | 3,557.50 |
| Adjustments for changes in working capital | ||
| (Increase)/decrease in other financial assets | 1,162.32 | (1,192.10) |
| (Increase)/decrease in other non-financial assets | 0.14 | (0.05) |
| Increase / (decrease) in other financial liabilities | (17.34) | 29.71 |
| Increase / (decrease) in provisions | 24.68 | 18.77 |
| Increase / (decrease) in other non-financial liabilities | 2.70 | 19.04 |
| Cash generated from/(used in) operating activities | 6,271.26 | 2,432.87 |
| Income tax paid (net of refunds) | (1,301.76) | (764.11) |
| Net cash generated from/(used in) operating activities (A) | 4,969.50 | 1,668.76 |
| B. Cash flows from investing activities | ||
| Purchase of property, plant and equipment | (1.62) | – |
| Sale of property, plant and equipment | 0.03 | – |
| Purchase of investments | (8,928.91) | (4,466.71) |
| Sale of investments | 3,820.62 | 2,726.62 |
| Net cash generated from/(used in) investing activities (B) | (5,109.88) | (1,740.09) |
| C. Cash flows from financing activities | ||
| Net cash generated from/(used in) financing activities (C) | – | – |
| Net increase/(decrease) in cash and cash equivalents (A+B+C) | (140.38) | (71.33) |
| Cash and cash equivalents as at beginning of the year | 172.20 | 243.53 |
| Cash and cash equivalents as at end of the year* | 31.82 | 172.20 |
| Sr. No. | Particulars | Quarter Ended 31st March 2026 (Audited, Refer Note 6) | Quarter Ended 31st Dec 2025 (Unaudited) | Quarter Ended 31st March 2025 (Audited, Refer Note 6) | Year Ended 31st March 2026 (Audited) | Year Ended 31st March 2025 (Audited) |
|---|---|---|---|---|---|---|
| I | Revenue from operations | |||||
| Interest income | 78.88 | 96.88 | 95.70 | 340.59 | 316.90 | |
| Dividend income | 1,164.16 | 4.17 | 885.51 | 12,605.12 | 9,901.15 | |
| Net gain on fair value changes | – | 2,062.98 | – | 1,462.43 | 1,685.21 | |
| Total Revenue from operations | 1,143.04 | 2,164.03 | 981.21 | 14,408.14 | 11,902.56 | |
| II | Other income | 2.67 | 0.05 | 0.07 | 1.28 | 0.38 |
| Total Income | 1,145.71 | 2,164.08 | 981.28 | 14,412.42 | 11,902.94 | |
| III | Expenses | |||||
| Net loss on fair value changes | 3,621.23 | – | 1,320.74 | – | – | |
| Employee benefits expenses | 38.57 | 68.55 | 50.53 | 193.37 | 169.23 | |
| Depreciation | 0.56 | 0.58 | 0.52 | 1.88 | 2.09 | |
| Other expenses | 66.97 | 63.43 | 95.90 | 258.70 | 302.29 | |
| Total Expenses | 3,727.33 | 132.56 | 1,467.69 | 453.95 | 473.61 | |
| IV | Profit before tax and exceptional item | (2,581.62) | 2,031.52 | (486.41) | 13,958.47 | 11,429.33 |
| V | Exceptional Item | – | – | – | – | (1,382.83) |
| VI | Profit before tax | (2,581.62) | 2,031.52 | (486.41) | 13,958.47 | 10,046.50 |
| VII | Tax expense | |||||
| Current tax | 296.00 | 52.00 | (86.00) | 3,278.00 | 1,759.00 | |
| Deferred tax | (549.89) | 277.76 | 63.73 | 231.32 | 1,451.02 | |
| Tax adjustments in respect of earlier years | (+20) | – | – | (13.85) | (23.09) | |
| Total Tax expense | (258.09) | 329.76 | (22.27) | 3,495.47 | 3,186.93 | |
| VIII | Profit for the period/year | (2,323.53) | 1,701.76 | (464.14) | 10,463.00 | 6,859.57 |
| IX | Other Comprehensive Income (OCI) | |||||
| – Items that will not be reclassified to profit or loss | ||||||
| – Remeasurement of defined benefit plans | (3.05) | – | (1.18) | (3.05) | (1.18) | |
| – Fair valuation of Equity instruments through OCI | (2,69,241.49) | (36,611.22) | (2,78,804.02) | (1,66,664.52) | 1,19,535.56 | |
| – Income tax relating to above items | 38,900.60 | 5,206.59 | 40,593.87 | 25,060.79 | (43,952.60) | |
| – Items that will be reclassified to profit or loss | – | – | – | – | – | |
| Total Other Comprehensive Income | (2,30,343.94) | (31,404.63) | (2,38,211.33) | (1,41,606.78) | 75,581.78 | |
| X | Total Comprehensive Income for the period/year | (2,32,667.47) | (29,702.87) | (2,38,675.47) | (1,31,143.78) | 82,441.35 |
| Profit for the period/year attributable to : | ||||||
| – Owners of the Company | (2,323.53) | 1,701.76 | (464.14) | 10,463.00 | 6,859.57 | |
| – Non-controlling interest | – | – | – | – | – | |
| Other Comprehensive Income for the period/year attributable to : | ||||||
| – Owners of the Company | (2,30,343.94) | (31,404.63) | (2,38,211.33) | (1,41,606.78) | 75,581.78 | |
| – Non-controlling interest | – | – | – | – | – | |
| Total Comprehensive Income for the period/year attributable to : | ||||||
| – Owners of the Company | (2,32,667.47) | (29,702.87) | (2,38,675.47) | (1,31,143.78) | 82,441.35 | |
| – Non-controlling interest | – | – | – | – | – | |
| XI | Paid-up Equity Share Capital (Face Value of ₹ 10 each) | 1,090.18 | 1,090.18 | 1,090.18 | 1,090.18 | 1,090.18 |
| XII | Other Equity | – | – | – | 8,54,378.01 | 9,85,521.79 |
| XIII | Earnings per Equity share (₹) (not annualised): |